An apparently well-qualified writer in that volume, states "22½ bushels wheat per acre as a high enough average for clay land in the best cultivated counties of Scotland," (p. 151.) Your contrasting two of the choicest farms in all Scotland with the average soil of Forfarshire and Roxburghshire, indicates a want of fairness, and destroys the value of your criterion. Intending to depreciate, you unwittingly have pronounced a panegyric on the farming of Messrs Watson and Dudgeon. You have the hardihood to say, "that the annual produce reaped by Messrs Watson and Dudgeon has actually fallen off nearly a third from what it was in the days of their grandfathers!" This is a ridiculous blunder, and we have seen that your whole speculation on this subject is constructed on a series of wild errors, and illustrated by a Gothic ignorance of the past history of Scotch husbandry. Your poor taunt recoils upon yourself. In summing up results, you tell us "that Mr Watson, at present prices, derives a gross return of £920 from 340 acres under wheat, grass, and turnips. Mr Dudgeon has £1087, 10s. from 360 acres under the same crops. And Mr M'Culloch has £1369, 16s. from 146 acres," (p. 17.) Now, supposing the hypothetical balance-sheet is to be received into court, there yet lurks under this summary a gross misstatement. Mr M'Culloch had no such return from his wheat, grass, and turnips on the 146 acres: £284 was expended for purchased food for the stock, and this contributed largely to the result, but reduces the return from the 146 acres to £1065, 16s. As well might the distiller who rents 40 acres, but who annually fattens hundreds of cattle upon the feeding stuffs furnished by his distillery, put down the immense sum of profit received from his cattle, as the return from the portion of the 40 acres under wheat, grass, and turnips. The error may be unintentional, but a more loose or fallacious statement of the fact is scarcely conceivable. You are guilty of a similar dereliction in p. 43, where you say that Mr Christopher, "from 270 acres under grass and green crops, derived under Protection a return in money of £710, much less than Mr M'Culloch's return under Free Trade from 91 acres of grass and green crop." In fact, Mr M'Culloch's return from the 91 acres _may_ be, (for it is not realised,) £600.